Please keep in mind that when a due date falls on a Saturday, Sunday or public holiday – you can lodge or pay on the next business day without issue.
This August sees a number of tax due dates regarding dealings with the Australian Taxation Office that you may find relate to you or your business. Please pay careful attention, as forgetting to lodge documents or correspondence when needed can easily result in fines.
If you’d like to take a look at upcoming due dates for the rest of 2017 – CLICK HERE.
August 14
Lodge PAYG withholding payment summary annual report for:
- large withholders whose annual withholding is greater than $1 million
payers who have no tax agent or BAS agent involved in preparing the report.
August 21
- Lodge and pay July 2017 monthly activity statement.
August 25
- Lodge and pay quarter 4, 2016–17 activity statement – if you lodge electronically.
August 28
- Lodge and pay quarter 4, 2016–17 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.
Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible
Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
